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1996 (9) TMI 88 - HC - Income Tax
Extract:
.......ffirmative and the third part in the negative to mean that the assessee is not entitled to claim anything in excess of Rs. 33,103 under section 80HHC of the Income-tax Act. A copy of this judgment under the seal of the court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.